Learning outcomes of the curricular unit

This curricular unit aims to provide the students with the needed capacities that will allow them to understand the impact of EU law in domestic tax law, in particular in what regards direct taxation. Based on that knowledge and those capacities, students shall be able to produce comprehensive analytic reasoning in the field of international tax planning. They shall, namely, be able to assess the "tax costs" of each one of the alternative ways of structuring an economic activity in the EU, as well as to present (by themselves) proposals in order to reduce those "costs". Lastly, tudents should be capable of critically assessing domestic tax law, not only to assess cases of potential infringement of EU Law, but also in order to discuss the adequacy of the solutions implemented by each member State, in order to comply with EU Law.

Syllabus

1 – Fundamentals of EU Law and its impact in Domestic Tax Law
Direct effect, supremacy and procedures
2 – Negative Tax Integration: Compatibility of Domestic tax law with Fundamental Freedoms
3 – Negative Tax Integration
Assessment of the EU Law Directives in the field of (or with an impact on) Direct Taxation
4 – Recent developments in EU Tax Law